Glossary(按章排列)

《Glossary(按章排列)》由会员分享，可在线阅读，更多相关《Glossary(按章排列)（21页珍藏版）》请在装配图网上搜索。

1、Chapter 1account n. 账户1accounting elements 会计要素1accounting equation 会计等式1accounting n. 会计学1accounting period 会计期间1accounts payable 应付账款1accrual basis权责发生制1accumulate vt. 累计1 administrative expenses管理费用1allocation n. 分配1asset n.资产1attribute n. 属性1audit v. & n. 审计，查账1auditing n.审计1balance sheet date资产

2、负债表日1balance sheet资产负债表1basic accounting equation 基本会计等式1bookkeeping n. 簿记1business enterprise 企业1call for 要求1cash and cash equivalents 现金及现金等价物1cash basis收付实现制1cash flow statement现金流量表1comparability n. 可比性1convergence n. 会合，会聚，趋同共存 1cost accounting成本会计1cost of goods sold 已销成本，销售成本1 current asset流动资

3、产1curtail vt. 缩短，减少，削减1defer v. 递延，推迟1depletion n. 折耗，耗减1distribution n. 分配；经销1dividend n. 股利，股息1drawing n. 个人提取（账户）1economic entity 经济实体1entrust vt. 委托，托管1equity n. 权益1equity participant 资本参与人，资本参与者1expanded accounting equation 拓展会计等式1expense n. 费用1external user 外部使用者1finance cost 财务费用1financial ac

4、counting财务会计1financial analysis 财务分析1financial event 财务事项，财务事件，财务活动1financial position 财务状况1financial statements 财务报表1fiscal year 会计年度1foreseeable a. 可以预见的1going concern持续经营1gross profit 毛利，总利润，总收益1identify vt. 识别，确认1income statement利润表1incurrence n. 招致，惹气，遭受1inflow n. 流入1internal user 内部使用者1Interna

5、tional Accounting Standards Board (IASB) 国际会计准则理事会1inventory n. 存货1liability n. 负债1liquidate vt. 清算1liquidation basis 清算假设1managerial accounting管理会计1manufacturing business 制造业企业1materiality n.重要性1materially ad. 重要地，重大地1measure v. 计量，测算1merchandize n. 商品1merchandizing business 商品流通企业1monetary unit 货币

6、单位1 net loss 净亏损1net-realizable value可变现净值，净变现值1non-current asset非流动资产1non-current liability非流动负债1nonprofit organization 非营利组织1on the verge of在某事即将发生之际，接近出现某事物之点1operating cycle 经营周期1operating expense 营业费用1outflow n. 流出1owners equity 所有者权益1pay out 支出1performance n. 业绩1play a confirmatory role 起实证作用1

7、premises n.房屋，建筑物，房产1primary income statement 基本损益表1proprietorship n. 独资企业1qualitative characteristic质量特征1quantitative data 定量数据，数量数据1relevance n. 相关性1reliability n.可靠性1residual a. 剩余的；残余的，残留的1revenue n. 营业收入1salaries expense 薪金费用1 sales revenue 销售收入1 service business 服务业企业1share capital 股份资本4shareh

8、olders equity 股东权益1short-term borrowing短期借款1statement of cash flows 现金流量表1statement of changes of owners equity所有者权益变动表1stewardship n. 监管1stockholder n. 股东1stockholders equity股东权益1supplies n. 材料1 tax accounting税务会计1tax compliance 依法纳税1tax form 填制纳税表格1tax liability 纳税义务1tax planning 纳税计划1tax returns

9、税款申报书；纳税申报表1taxpayer n. 纳税人1underlying assumption基本假设1understandability可理解性1utilities expense 公用事业费1write-down n. 减记，划减，削减1write-up n. 增记1Chapter 2account codes 账户编码2account form 账式2accounting object 会计对象2accounts receivable 应收账款2accumulated depreciation累计折旧2additional paid-in capital资本公积2advertisin

10、g expense广告费用2anticipatory liabilities预计负债2Application Guidelines of Chinese Accounting Standards for Business Enterprises 2006企业会计准则应用指南20062bad debt allowances 坏账准备2bonds payable应付债券2budget n. 预算2capital stock实收资本；股本，股份资本；资本存量2cash at bank银行存款2cash in hand 库存现金2catering revenue 餐饮收入2chart of accou

11、nts 会计科目表2commissions earned佣金收入2construction in progress在建工程2CPA （Certified Public Account）注册会计师2credit n. 贷，贷方 v. 贷记2current tax payable 应交税费2current year profits本年利润2debit n. 借，借方 v. 借记2deferred and prepaid expenses 待摊费用2depreciation expense 折旧费用2depreciation n. 折旧2description column 摘要栏2distribu

12、tion costs 销售费用2dividends payable应付股利2dividends receivable应收股利2 double-entry accounting 复式记账2 employee benefits payable 应付职工薪酬2entry n. 分录2expenses drawn in advance预提费用2extended accounting equation 扩展会计等式2fees receivable 应收手续费2financer n. 理财师2fixed assets固定资产2fund tie-up 资金占用2identification number识别

13、码2income summary 损益汇总账户2income tax expense 所得税费用2insurance expense保险费用2intangible asset无形资产2interest expense利息费用2 investment income投资收益2investment property投资性房地产2ledger n. 分类账2liquidation of fixed assets 固定资产清理2 long-term deferred and prepaid expenses长期待摊费用2 long-term equity investment 长期股权投资2 long-

14、term loans长期借款2manufacturing cost 制造成本，生产成本2money order 汇款单2mortgage payable应付抵押账款2non-operating expenditure 营业外支出2non-operating income 营业外收入2notes receivable 应收票据2operating costs主营业务成本2other operating revenue其他业务收入2other payables其他应付款2other receivables其他应收款2prepaid expense预付费用2prepaid insurance预付保险

15、2prepaid rent预付房租2prime operating revenue 主营业务收入2production overheads制造费用2professional fees earned专业服务收入2profit distribution利润分配2provision for decline in value of inventories存货跌价准备2provision for fixed assetsimpairment固定资产减值准备2 provision for intangible assetsimpairment无形资产减值准备2provision for long-term

16、 equity investment impairment 长期投资减值准备2purchases 进货，采购2raw materials原材料2rent earned房租收入2rent expense房租费用2running balances 滚存余额2stock goods 库存商品2supplies expense材料费用2surplus reserves盈余公积2T account 丁字账户, T账户2tax and associate charges 主营业务税金及附加2wages expense工资费用2wages payable应付工资2Chapter 3account title

17、账户名称3accounting cycle会计循环3accounting information会计信息3accounting record会计记录3accounting system会计系统；会计制度；会计体系3accounts payable subsidiary ledger应付账款明细账3accounts payable 应付账款1accounts receivable subsidiary ledger应收账款明细账3adjusting the accounts调账3alphabetical sequence字母顺序3arithmetical a.数字上的3bank statemen

18、ts银行对账单3billing n. 开单3book of original entry原始账薄3bookkeeper n.簿记员，记账员3cash book现金账簿3cash payments journal现金付款日记账，现金支出日记账3cash payments现金支付，现金支出3cash receipts journal现金收入日记账3cash receipt现金收入3cash register tapes现金出纳机账单3cash sales 现销3check n.支票3checking account支票账户3chronological record序时记录3close the ac

19、counts结账3collect vt. 收回账款3controlling account统驭账户，控制账户3credit purchase赊购3credit sales赊销3cross-reference n.交叉检索3day book日记账，日记簿3description n. 摘要3disbursement n. 支出，支付3general journal 普通日记账3indent v. 缩行3invoice n. 发票3invoice number发票号码 3journal n. 日记账3journalizing n. 编制分录；登日记账3keep account记账，登账3left

20、margin 左边际3 materials in transit在途物资3 on account赊账3on credit赊账3opposite account对应账户，对方账户；相反账户3original entries原始记录，原始分录3original voucher原始凭证3P.R.(posting reference)过账证明3post-closing trial balance结账后试算表3posting n. 过账3purchase day book购货日记账，进货日记账，采购日记账3purchase on account赊购3purchase on credit赊购3repeti

21、tive transactions重复性经济业务，重复性会计事项3returns inwards day book销货退回（日记）账，销货退回（日记）簿3returns inwards journal销货退回（日记）账，销货退回（日记）簿3returns outwards day book购货退回（日记）账，购货退回（日记）簿3returns outwards journal购货退回（日记）账，购货退回（日记）簿3reversing entries冲销分录，转回分录3sales day book销售日记账，销货记账簿3sales invoice销售发票3sales journal销售日记账，销

22、货记账簿3sales on account赊销3sales on credit赊销3source documents原始凭证，原始凭单3special journal特种日记账3subsidiary ledger辅助分类账，明细分类账，明细分户账3sundry n.杂项账目3supplier n. 供货商3taxes payable应付税金3trial balance试算平衡表，试算表3unadjusted trial balance调账前试算表3vouching evidence核单证明3work sheet工作底稿3Chapter 4account balance 账户余额4accrued

23、 interest expense 应计利息费用4accrued revenue 应计收入4accrued wages expense 应计工资费用4accrued wages 应计工资4adjusting entry 调整分录4allocate vt. 分配4arithmetically ad. 算术上，算术方面4arrive at 得出（数字）4cash equivalents 现金等价物4cash flows from financing activities 筹资活动产生的现金流量4cash flows from investing activities 投资活动产生的现金流量4cas

24、h flows from operating activities 经营活动产生的现金流量4classified balance sheet分类资产负债表4classified financial statements分类财务报表4classified income statement 分类损益表4cleaning income 提供清洁服务的收入4comply with 遵从4contra account 抵减账户，对冲账户，抵消账户4cost of goods available for sale 可销成本，可供销售的成本4credit footing 贷方合计4debit footing

25、 借方合计4deferred expense 递延费用4deferred revenue 递延收入4double rule 双线4finance lease 融资租赁4fixture n. 固定装置，装修4foot the accounts 合计账户，划结账户4honor vt. 承付，贴现4income tax 所得税4incur vt. 招致，发生4insurance policy 保险单4interest receivable 应收利息4interest revenue 利息收入 4issue n. 发行4life span 寿命，使用期限4lump sum 一次性收付的款额，总额4ma

26、tch vt. 与配比4matching rule 配比原则4mature vi. 到期4net income 净收入，纯收益4 original cost 原始成本，原始价值4overstate vt. 多计4prepayment n. 预付款项4principal n. 本金4proceeds n. 复 收入，收益，进款4recognize vt. 确认4 salvage value 残值4spreadsheet n. 展开式空白账目表格4straight-line method 直线（折旧）法4subscription n. 预订；认购，认缴额4summarize vt. 汇总4supp

27、lies on hand 库存材料4take count 盘存4theoretical accuracy 理论上的准确性4understate vt. 少计4unearned revenue 预售收入，递延收入4unrecorded wages expense 未入账工资费用4update vt. 更新，提供最新信息4worksheet 工作底稿4Chapter 5admission and withdrawal of partners合伙人的入伙和撤伙5admission of a new partner 合伙人入伙5admit v. （合伙人）入伙5allowance n. 补贴5appr

28、aise v. 估价，评估5at stake 危若累卵，在危险中5average capital balance ratio 平均资本比率法5beginning capital balance ratio 期初资本比率法5board of directors 董事会5book value 账面价值5business connection 商业关系，商业关系户5business entity 营业单位，企业实体5calendar fiscal year 历年会计年度（从1月1日到12月31日）5capital balance ratio 资本比率法5carry on (a business) 经

29、营企业，营业5catering business 餐饮业5combined entry 复合分录，混合分录5contribution n. 贡献（额），捐款5co-owner 共同所有人，合伙业主5co-ownership n. 合伙，合伙公司，合资公司5corporate tax burden 公司税负5corporation n. 公司，股份公司5dissolution n. 解散，散伙5dissolve v. 解散，散伙5distribute v. 分配5evaluation n. 估价，评审，求值5expansion n. 扩张，扩大再生产5fair market value 公允市场

30、价值5file an informational return 信息性申报退税5formation of a partnership 合伙企业的组成5general partnership 普通合伙，无限责任合伙5general partner普通合伙人，无限责任合伙人5go bankrupt 破产5goodwill n. 商誉5incoming partner 新合伙人，即将加入的合伙人 5initial investment 期初投资，初始投资，最初投资5limited liability 有限责任5limited life 有限寿命5limited partner 有限责任合伙人5lim

31、ited partnership 有限合伙（公司），有限合资（公司）5limited responsibility 有限责任5liquidation n. （企业的）清算，（资产的）变现5mutual agency 相互代理5notes payable 应付票据5organization cost开办费6original book value 原始账面价值5outsider n. 局外人，公司外部人员5participation in partnership income 参与合伙企业收益分配5partner n. 合伙人5partnership accounting合伙企业会计5partne

32、rship agreement 合伙企业契约，合营企业契约5partnership contract 合伙合同5partnership n. 合伙企业5personal assets 个人资产，私人资产5pooling of capital resources 联合资本资源，合并资本，集资5product of the multiplication 乘积5promissory note 期票，本票5render v. 提供5stated ratio 设定比率5taxation n. 课税，征税5transfer v. 转账5unlimited liability 无限责任5unlimited

33、responsibility无限责任5voluntary association自愿组成的联盟5withdrawal by removing assets 通过撤资方式撤伙5withdrawal of a partner合伙人撤伙5Chapter 6abnormal a. 不正常的6act as 充当6after-tax earnings 税后收益6amount to (在数量上)达6articles of incorporation公司章程，公司条例6as of从或在（某一时间）6as to 关于，至于；依照，根据6at a discount按折价6at a premium 按溢价6at p

34、ar 按面值6authorized stock 核定股份，额定股份，法定股份，授权股份6be subject to 须经6bind by 受约束6bond indenture债券契约，债券双联合同6bond n. 债券6book value 账面价值6business expansion 扩大再生产6call price 赎回价格，收回价格；提前偿还价格6call privilege提前赎回权利6callable option 可赎回期权6callable preferred stock 可提前回收优先股6cash discount 现金折扣，付现折扣8cash dividend现金股利，现金

35、红利6charter n. 公司章程6common share 普通股，普通股股份6common stock 普通股6common stockholder普通股股东6continuing operation持续经营6continuous existence 持续经营6contra n. 抵消账户6contribute vt. 入股，认购6contributed capital 实收资本，缴入资本6conversion privilege （指优先股）转换特权6convert sth. into 把兑换成6convertibility n. 可兑换性6convertible preferred

36、stock 可兑换优先股 6corporate a. 公司的6corporate policy公司政策6corporation charter 公司章程6cumulative effect 累积效果6cumulative preferred stock累积优先股6declare dividends 公布股利6discontinued operations 终止经营6discontinued segments已终止经营的部门6discontinuing items 终止经营6discount n. 折价6dispose of 处理6dividends in arrears 积欠红利，迟付股息6d

37、ouble taxation双重课税，双重征税6earnings per share (EPS)每股收益6embody vt. 体现，使具体化6en route 在路上，在途中6enter into a contract 签订合同6et al. 以及其他人或事物6excess n. 过量，超额6extraordinary gain 非常收益6extraordinary items非常项目，特殊项目6file ones claims against 对提出索赔6incapable a. 无能的6incorporate vt. 组成公司6initiate v. 发起，创始，开始6insuffici

38、ency n. 不足6issuance of stocks 发行股票6issue n. 发行4issued shares of stock已发股份6multi-step format 多步式6multi-step form多步式6noncash asset非现金资产6noncumulative preferred stock非累积优先股6no-par value stock 无面值股票6option n. 选择权，购买权，期权6organization cost开办费6other than 除了，与不同6outstanding share 在外股份6outstanding stock 在外股票

39、，流通在外股票，发行在外股票6paid-in capital in excess of par value 超面值缴入资本，超面值实收资本6par value 面值6participate in the distribution of profits 参与利润的分配6par-value stock 面值股票，有面值的股票6per share 每股6personal income tax 个人所得税6preemptive right先买权6preferred stock 优先股6premium n. 溢价6priority n. 优先权6profit-sharing n. 利润分成；分红6pur

40、chase future stock issues购买未来发行的股票6redeem vt. 赎回，买回6redemption price赎回价格，偿还价格6reissuance n. 重新发行6reissue vt. 重新发行6report with 向报告6reporting on financial performance经营成果报告，财务成果报告6restricted retained earnings受限制留存收益6retained earnings 留存盈余6retirement n. 收回6single-step form 单步式6standard format 标准格式6stat

41、ed value stock 设定价值的股票6stated value 设定价值6statement of stockholders equity 股东权益表6statutory restriction 法定限制 6stock certificate 股票，股权证，股权证书6stock dividend 股票股利，股份红利6stock exchange 股票交易所6stock issuance 股票的发行6stock option 购股选择权 6stockholders meetings股东大会6surrender vt. 交出6takeover n. 兼并，收购6transferable a

42、. 可转让的6treasurer n. 财务主任，司库，出纳员6treasury stock库存股票，库存股份6ultimately ad. 最终地6unissued stock 未发行股本6unrestricted retained earnings 不受限制留存收益6voting rights 投票权6Chapter 7allocation rate 分配率7assign vt. 指定，分配（成本）7beginning inventory 期初存货7capitalization n. 资本化7classification by behavior 按行为分类7classification b

43、y controllability 按可控性分类7classification by function 按职能分类7classification by relevance 按相关性分类7classification by traceability 按追索性分类7consignee n. 受托人，代销人7consignor n. 寄销人，寄售人7control account 统驭账户，统制账户7cost object 成本对象7 costing method 成本计算方法7costs of operating 营业成本7cost-volume-profit analyses 量本利分析7dir

44、ect cost 直接成本7direct labor 直接人工7direct material 直接材料7ending inventory 期末存货7factory overhead 工厂共同成本，制造成本，工厂间接成本7FIFO 先进先出7finished goods inventory 产成品存货7finished goods 产成品，制成品7finished product 产成品，制成品7first-in, first-out (FIFO) 先进先出7fixed cost 固定成本7freight charge 运费7general administrative expense 一般管

45、理费用，总务及管理费用7goods in process inventory 在产品存货7goods in process在产品，在制品7goods in transit 在途商品，在运商品7goods on consignment 寄售品，寄销品7hierarchical a. 等级体系的，等级制度的7import duty 进口税，输入税7indirect cost 间接成本7integral a. 构成整体所必需的7inventory system 盘存制度7invoice price 发票价格7irrelevant a. 无关的，不相关的7job cost sheet 分批成本计算单7

46、job in process 在制批次7job n. 批，工作7job order cost accounting 分批成本会计7job order cost flow 分批成本流程，分批成本流转，分批成本流量7labor cost 人工成本7lower of cost or market 成本或市价孰低7lower of cost or net realizable value 成本或可实现净值孰低7made-to-order product 定制产品7material cost 材料成本7opportunity cost 机会成本7out-of-pocket cost 现支成本7overh

47、ead cost 制造成本7overhead n. 制造费用，间接费用，管理费用7overtime n. 加班费7payroll n. 工薪总额，工资总额7per unit cost 每件成本7period cost 期间成本，间接成本7periodic inventory system 实地盘存制7perpetual inventory system 永续盘存制7process cost accounting 加工成本会计7product cost产品成本7raw materials inventory 原材料存货7reallocate resources 重新分配资源7recognitio

48、n n. 确认7replace inventory 重置存货7 sales commission 销售佣金7selling expense 销售费用7specific identification 个别辨认法，具体鉴定法7straight-line depreciation 直线折旧7sunk cost 既定成本，沉没成本7take a physical account of inventory 实地盘存，实物盘存7time ticket 工时卡7traceable a. 可追索的，可追查的7transportation-in n. 运入运费，购货运费7unsalable a. 不可销售的7u

49、nsold inventory 未售存货7variable cost 变动成本7work cell 班组，基层组织7work in process inventory在产品存货，在制品盘存7work in process 在产品，在制品7Chapter 8accounts receivable turnover应收账款周转率，应收账款周转次数8acid-test ratio酸性测试比率，速动比率8analysis amount 分析期金额8analysis period报告期，分析期8analytical tool分析工具8apparent a.明显的8assess vt.评估，评价8audi

50、tor n. 审计师，审计员8average a.平均的 vt.使平均8average days inventory on hand平均存货天数8average days sales uncollected应收销售款平均收现天数8base amount基数8base period amount 基期数量8base period基期8benchmark n. 基准点8benefit from从受益8capital structure资本结构8cash discount 现金折扣，付现折扣8challenging a. 挑战性的8common-size analysis统一度量分析，共同比例分析，

51、同度量分析 8common-size balance sheet共同比例资产负债表，统一度量式（只用百分比而不用金额）资产负债表，通用型资产负债表8common-size comparative balance sheet统一度量式比较资产负债表，共同比例比较资产负债表，同度量比较资产负债表8common-size comparative income statement统一度量式损益表，共同比例比较损益表，同度量比较损益表8common-size financial statements统一度量式财务报表，同度量财务报表，共同比财务报表8common-size income statemen

52、t共同比例损益表，同度量损益表，统一度量式（只有百分比而无金额）损益表8common-size percent 共同比例百分比，同度量百分比8comparative balance sheet比较资产负债表8comparative financial statement比较财务报表8credit terms信用条件8creditor n.债权人8current debt流动负债8current obligation本期债务8current ratio流动比率8customer rate用户收费率，顾客运费率8debt ratio负债比率8demonstration n. 解释8detect v

53、t. 察觉，查出8divideby 用除以 8 dollar amount金额8dollar change金额变化8DuPont analysis杜邦分析法8efficiency n.效率8efficiency ratio效能比率，效率比率8endanger vt.危及8ending capital期末资本8equity ratio业主权益比率，股东权益比率 8 evaluate vt.评估，估价8excessively ad.过分地8executive n.行政管理人员8fair presentation公允表达8financial ability财力，资金8formula n.公式8fre

54、quently ad.频繁地8general expense 管理费用8gross profit on sales 销售毛利8 guideline n. 标准，准则8horizontal analysis水平分析，横向分析8in the long run从长远观点来看，长期地8industry n.行业8interpretation n.解释8intuition n.直觉，直觉行为8inventory turnover存货周转率8 labor negotiation劳动谈判，劳资谈判8leverage factor财务杠杆8liquid a. 流动的8liquidity n. 流动性8liqu

55、idity ratio流动性比率8mathematical a.数学的8monitor vt. 监督8negative amount负值8obligation n. 偿付债务的款项8operating income 营业收入8outperform vt. 经营得比好，胜出8percent change百分比变化8pertain to属于8positive amount正值8productive a.富有成效的，得益的8profit margin ratio边际利润率8profit margin边际利润8profitability n. 盈利性8profitability ratio盈利率8pr

56、ospect n.前景8public utilities 公用事业，公用事业公司8quick asset 速动资产8quick ratio速动比率8quotient n. (数)商8ratio analysis 比率分析8raw number 原始数据8return on equity(ROE) 净资产收益率8return on total assets资产总额收益率8round vt.把四舍五入8short-term investment 短期投资8solvency analysis偿付能力分析8solvency n. 偿付能力8solvency ratios偿付能力诸比率8solvency ratio偿付能力比率8standardize vt. 使标准化8sub-prime mortgage crisis 次贷危机8successive a. 连续的8sufficient a.足够的8total assets turnover总资产周转率8uncover vt.揭开的盖子，暴露8unexpected a.意外的8union n.工会8vertical analysis垂直分析，纵向分析8working capital ratio营运资本比率8working capital 营运资本，流动资金8